Doctrine by topic · DGT Observatory

Regulated Studies: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 50 rulings · 2014–2026

Current position

The exemption under article 7.j) of the LIRPF (Personal Income Tax Law) requires that scholarships be public and for undertaking regulated studies within the educational system. This implies that the training must be part of a curriculum leading to the obtaining of an official degree (Bachelor's, Master's, or Doctorate). Grants for preparation for selection processes or internships not integrated into the curriculum do not benefit from the exemption.

The DGT's position remains constant in requiring that studies be regulated and leading to an official degree. Throughout the rulings, it has been reaffirmed that internships or grants that are not part of the official curriculum are taxed as income from employment. No changes in criterion are observed, but rather a repeated application of the rule.

Analysis based on 49 of 50 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V5352-26 28 Jul 2026

Municipal school aid exempt from IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
becas públicasestudios regladosexenciónrendimientos del trabajoayudas a la escolarización LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V1373-26 4 Jun 2026

Masters abroad beca exempt if degree can be recognised in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
becas públicasestudios regladosexenciónhomologaciónconvalidación LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V0990-26 5 May 2026

Doctoral scholarships may be exempt if public body studies criteria met

SG de Impuestos sobre la Renta de las Personas Físicas
becas públicasestudios regladosdoctorado internacionalexenciónrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V0917-26 27 Apr 2026

Beasiswa exemption requires studies to lead to official qualification

SG de Impuestos sobre la Renta de las Personas Físicas
becas públicasestudios regladostítulo oficialexenciónrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V0909-26 24 Apr 2026

Income from predoctoral researcher contracts is not exempt from tuition

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoexención de becascontrato predoctoralinvestigador en formaciónbecas de investigación LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V0454-26 27 Feb 2026

Mentorship stipends not tax-exempt benefits

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobecas exentasmentoríaretenciónestudios reglados LIRPF — Ley 35/2006 del IRPF art. 7.jRIRPF — RD 439/2007, Reglamento del IRPF art. 1
Affects CompanyExpat · Non-residentIndividual
V1597-22 1 Jul 2022

Unregulated internship grants must be taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobecas públicasexenciónestudios regladosretención LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual

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